spoilage that is recognized as a loss when discovered. NORMAL SPOILAGE is inherent in the manufacturing process and is unavoidable in the short run. Abnormal spoilage is spoilage beyond the normal spoilage rate. It is controllable because it is a result of inefficiency. It is not a cost of good production, but rather it is a loss for the period. Costs are assigned to the spoiled units and then credited to WORK-IN-PROCESS inventory and debited to a loss account.

spoilage that contributes to an abnormal loss